1.audit 审计 l_p2Riv
2.attestation 鉴证 !|(NgzDP/
3.credibility 可信赖程度 MTn{ d
4.audit of financial statements 财务报表审计 7. oM
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5.agreed-upon procedures 执行商定程序 K"MX!
6.high levels of assurance 高水平保证 mzgfFNm^G)
7.compilation 编制 4pvMd
8.reliability 可靠性 %ET+iIhK
9.relevance 相关性 Z T
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10.professional skepticism 职业谨慎 M= (u ]%\
11.objectivity 客观性 ;V!D :5U
12. professional competence 专业胜任能力 JZ x[W&]zT
13.Senior/CPA-in-charge 项目经理 bt?5*ETA
14.audit engagement letter 业务约定书 h376Be {P
15.recurring audit 连续审计 x%B%f`]8
16.the client 委托人 t6c4+D'{].
17.change CPA 更换注册会计师 $& c*' 3
18.the existing CPA 现任注册会计师 XCQs2CHt
19.the successor CPA 后任注册会计师 tw@X>
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20.the preceding CPA前任注册会计师 :2`e(+Uz
21.issue the audit report 出具审计报告 SXh-A1t
22.expert 专家 ^\m![T \bX
23.the board of directors 董事会 nw<uyaU-t
24.knowledge of the entity‘ s business 了解被审计单位情况 m&3xJuKih
25.assess material misstatement risks评估重大错报风险 "{t$ nVJ
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况 pb,d'z\S
28.a more knowledge of—— 进一步了解的情况 tH4B:Bgj!
29.the prior year‘s working papers 以前年度工作底稿 307I$*%W
30.minutes of meeting 会议纪要 ; _=&-mz
31.business risks 经营风险 HzsdHH(J
32.appropriateness 适当性 .}+}8[p4l
33.accounting estimate 会计估计 h";L
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 V;=cwy)I
36.audit plan 审计计划 {!`6zBsP
37.significant audit areas 重点审计领域 E U#^7
38.error 错误 %C]>9."
39.fraud舞弊 $~)SCbL^5
40.modified or additional procedures 修改或追加审计程序 ['D]>Ot68
41.misappropriation of assets 侵占资产 U<XG{<2
42.transactions without substance 虚假交易 zt%Mx>V@
43.unusual pressures 异常压力 pgo$ 61
44.the suspected noncompliance 涉嫌存在违法行为 Z_NCD`i;
45.materialiy 重要性 yhJ@(tu.Gd
46.exceed the materiality level 超过重要性水平 5)40/cBe
47.approach the materiality level 接近重要性水平 \U_@S.
48.an acceptably low level 可接受水平 y();tsW qc
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 rm_Nn8p,
50.misstatements or omissions 错报或漏报 %TqC/
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51.aggregate 总计 ]M3 yLYK/P
52.subsequent events 期后事项 %so ]L+r2!
53.adjust the financial statements 调整财务报表 %iB ,IEw
54.perform additional audit procedures 实施追加的审计程序 mE[y SrV
55.audit risk 审计风险 O/LXdz0B
56.detection risk 检查风险 EQ_aa@M7
57.inappropriate audit opinion 不适当的审计意见 2 < 3K3uz
58.material misstatement 重大的错报 xSu >
59.tolerable misstatement 可容忍错报 * zLMpL_
60.the acceptable level of detection risk 可接受的检查风险
